Commentary

RCB/21/15 Zero-rating—liability of residential caravans

Part V16 Forms and other HMRC material

RCB/21/15 Zero-rating—liability of residential caravans

RCB/21/15 Zero-rating—liability of residential caravans

Revenue & Customs Brief, Issue 21. 1 December 2015

Purpose of this brief

This brief announces a legislative amendment for caravans. This is to ensure that sales of caravans designed for all year round occupation (residential caravans) continue to benefit from the zero-rate. This follows the publication of a revised British Standard (BS 3632:2015).

Readership

This brief is aimed at caravan manufacturers, caravan distributors, caravan park owners and anyone who sells new or used static caravans that are longer than 7 metres or wider than 2.55 metres, and which will meet BS 3632:2015.

Background

Prior to 6 April 2013, sales of

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